Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Refund claims for IGST paid on imported goods by a United Nations agency were not time-barred because, before Circular No. 23/2019-Customs, no authority was prescribed to receive such claims despite the statutory entitlement to refund. Applying the binding CESTAT decision in World Health Organization, limitation ran from 1 August 2019, with the Supreme Court's COVID-19 limitation extension also applying. The Tribunal therefore set aside the orders rejecting the claims as time-barred and allowed the appeals with consequential relief.
Refund claims for IGST paid on imported goods by a United Nations agency were not time-barred because, before Circular No. 23/2019-Customs, no authority was prescribed to receive such claims despite the statutory entitlement to refund. Applying the binding CESTAT decision in World Health Organization, limitation ran from 1 August 2019, with the Supreme Court's COVID-19 limitation extension also applying. The Tribunal therefore set aside the orders rejecting the claims as time-barred and allowed the appeals with consequential relief.
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